Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 28B] [Entire Act] State of Karnataka - Subsection Section 28B(2) in Karnataka Tax on Entry of Goods Act, 1979 (2)The burden of proving that any [goods] [Substituted by Act 15 of 1992 w.e.f. 1.5.1992] were sold in the course of export out of the territory of India shall be on the registered dealer.]